The TCLISS is a Kansas state school choice program that allows qualifying taxpayers to receive a Kansas state income tax credit when they contribute to an approved Scholarship Granting Organization (SGO). Contributions support scholarships for eligible low-income students to attend qualified private schools in Kansas.

Donors contribute to an approved SGO. The SGO uses at least 90 percent of contributions to provide scholarships to eligible students for qualified educational expenses at participating private schools. Donors then claim a Kansas state tax credit.

Individuals, corporations, and other entities with Kansas income tax liability may qualify for the tax credit when contributing to an approved SGO.

Before making a donation, individuals must first contact Curtis Cornell at curtis@renewanation.org to complete a simple application. This application mirrors the information the Kansas Department of Revenue requires from an SGO when certifying proof of donation and helps ensure the contribution qualifies for the tax credit.

Eligible contributions include direct cash, personal checks, credit card payments, publicly traded stocks, bonds, or mutual funds and tangible personal property and/or commodities sold at fair market value by the individual and converted to cash through a third party and donated directly to a qualified SGO, with proof of ownership.

The tax credit equals 75 percent of the amount contributed during the taxable year.

Yes. The program has a statewide annual cap of $10 million in available tax credits. Individual donors are generally limited to credits on contributions up to $500,000 per tax year.

If the tax credit exceeds your Kansas tax liability for the year, unused credits may be carried forward to future tax years in accordance with Kansas Department of Revenue rules.

Students must be Kansas residents, meet low-income eligibility requirements defined in statute, which include:

An eligible student means a child who:

(1) Resides in Kansas; and

(2)(A)(i) Has an annual family income that is less than or equal to 250% of the federal poverty guidelines as determined annually in the federal register by the United States department of health and human services under 42 U.S.C. § 9902(2); and

(2)(A)(ii) (a) was enrolled in kindergarten or any of the grades one through eight in any public school in the previous school year in which an educational scholarship is first sought for the child; or

(2)(A)(ii) (b) is eligible to be enrolled in any public school in the school year in which an educational scholarship is first sought for the child and the child is under the age of seven years; or

(2)(B) has received an educational scholarship under the program and has not graduated from high school or reached the age of 21 years.

Scholarships may not exceed $8,000 per eligible student per school year and may not exceed the actual cost of tuition, fees, and qualified expenses.

Qualified private schools are those that meet Kansas legal and regulatory requirements to participate in the program.

After your contribution is received by a qualified SGO, the SGO will submit proof of donation to the Kansas Department of Revenue (KDOR). The KDOR will then issue a tax credit certificate, which will be provided to the individual donating by the SGO, for use with filing your Kansas income tax return.

For donation and application questions, contact Curtis Cornell at curtis@renewanation.org. For tax filing questions, consult a qualified tax professional or the Kansas Department of Revenue.